Cenvat credit

Dear,

In case of re-import of earlier exported goods by whatever reason, normal custom duty will be payable on re-imports. However, some concession and exemption are available for re-imports. These are summarised in Chapter 19 para 2 of Custom Manual 2011. Summary is as under:

1. Basic principle is that export incentives obtained at the time of export will be recovered and If duty was paid at the time of export of goods, no custom duty is payable when goods are re-imported.
2. So as you avail the rebate by cheque and refund after rejection of goods may avail the duty paid earlier at the time of export while claiming exemption of duty at the time of re-import.
3. You should keep all the relevant documents with you like payment details, Bill of export, Bill of entry.
4. Further, as you have already repaid the rebate claimed earlier, so you no need to pay the import duty again.
5. But it does not mean that there is whole exemption from custom duty on import. As per CASE of Birla NGK Insulators vs. CC (2014) SAD is payable on re-import of goods.